https://www.taxtmi.com/caselaws?id=437235 The Supreme Court upheld the legality of the 'pre-import condition' imposed by Notification No. 33/2015-2020 and Notification No. 79/2017-Customs, which required goods to be imported before being used for manufacturing export products to avail IGST exemption. The Court found the condition reasonable, emphasizing the flexibility in policy changes under the FTP. It also justified the differential treatment of IGST and BCD, stating they serve different purposes. The Court rejected the retrospective application of the notification withdrawing the condition, directing eligible respondents to claim refunds within six weeks. en-us Fri, 28 Apr 2023 00:00:00 +0530 Fri, 06 Oct 2023 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437235 The Supreme Court upheld the legality of the 'pre-import condition' imposed by Notification No. 33/2015-2020 and Notification No. 79/2017-Customs, which required goods to be imported before being used for manufacturing export products to avail IGST exemption. The Court found the condition reasonable, emphasizing the flexibility in policy changes under the FTP. It also justified the differential treatment of IGST and BCD, stating they serve different purposes. The Court rejected the retrospective application of the notification withdrawing the condition, directing eligible respondents to claim refunds within six weeks. Case-Laws Customs Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437235